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About Property Tax

General Property Questions

1. When are property tax bills mailed out?

October 1st of each year. Property tax bills are mailed to the owner of record (as of 1 January). If a deed change occurs after the first of the year, a tax bill is mailed to the new owner of the property as a courtesy. New owners should contact their title company or review their closing statement to determine who is responsible for paying the taxes. Payment of property tax depends on when the property is transferred. Unpaid taxes continue to accrue against the property.

2. What time of year are property taxes due?

Taxes are due and payable from 1 October through 28 February.

3. Are partial payments accepted for my taxes?

Yes. Amount you pay within four (or less) separate payments is allowable. Any amount left unpaid when the taxes become delinquent are assessed interest and penalty. Until the tax amount is paid in full, a tax lienÂ will remain in effect on your property.

4. What happens if I miss the tax payment deadline?

From the first day of each month beginning 1 March, interest and penalty of 1.5% per month (18% annually) is added to your tax amount . If the Post Office fails to postmark your payment by the dates due,Â it is considered a late payment. This applies even if you mail your payment on time. For mail-in payments, office meter dates are not accepted. Payments dropped in the night deposit box, beside our office door, are accepted as that day's deadline. On line property tax payments made through the BIS system are recognized by the county as paid on the date of the on line transaction.

5. What time period do my annual taxes cover?

The taxes that become payable October 1 cover the current calendar year.

6. Where can my tax bill be paid in person?

The trustee's office is in the lower level of the Dyer County Courthouse, on the north side of Veteran's Square. Our office hours are 8:30 a.m. - 4:30 p.m. Monday through Friday. Outside the entrance to our office, there is a secured night deposit box for drop off payments .

7. What does the term "EtUx" beside my husband's name on the property bill mean?

1. Do the elderly, disabled or disabled veterans receive any discounts or exemptions?

Eligibility requirements for ELDERLY: One owner must be 65 or older on or before December 31, 2013. Must own and use the property as your primary residence. Combined 2012 income for all owners of the property must not exceed $27,800. If married, the spouse's income is included whether or not they have an ownership in the property.

Eligibility Requirements for DISABLED: Disability status must be current (dated 2013). Must own and use the property as your primary residence. Combined 2012 annual income for all owners of the property must not exceed $27,800. If married, the spouse's income is included whether or not they have an ownership in the property.

Eligibility requirements for DISABLED VETERAN-OR Surviving Spouse of Disabled Veteran-OR Surviving Spouse of Soldier Killed in Action: Must be 100% disabled as determined by the VA. Must own and use the property as your primary residence. Income does not apply to disabled veterans or their surviving spouses.

REQUIRED DOCUMENTATION FOR ELDERLY AND DISABLED: Social Security & Medicare Cards of all owners and spouses, 1099 from Social Security indicating 2012 income and for disabled owners, Date Disability Began. If you have a Life Estate: Are any beneficiaries living with you? Copy of the Life Estate. Documentation from ALL other sources of 2012 income. Examples: 1040 (Income Tax) / Retirement-Pension / Interest, etc. If you live in a Mobile Home: Copy of Bill of Sale or Title.

REQUIRED DOCUMENTATION FOR DISABLED VETERAN: Complete Pre-Approval form (F-16) available in Trustee's Office. Social Security Number and VA Claim Number.

TENNESSEE STATE PROPERTY TAX RELIEF PROGRAM

The State Tax Relief Program pays a portion of the property tax for SeniorsOR Disabled persons who meet certain eligibility requirements.

The Tax Relief pays up to $316.00 (State $158.00 and Dyer County matches up to $158.00) for eligible property owners who live in Dyer County.

Tax Relief is paid on the first $175,000 of market value of the home of DisabledVeterans or their Surviving Spouses.

Where Do I Apply?

Visit the Trustee's office in the Courthouse or call (731) 286-7802.

Office hours: Monday - Friday 8:30 a.m. -4:30 p.m.

Application Deadline for 2013 is: April 4, 2014.

You may also be eligible for tax relief on City taxes. Contact the appropriate City Hall for further information.

1. Where can I find information about the assessed value of my property?

The county assessor is responsible for the appraisal and assessment of property. You may contact the county assessor's office at (731) 286-7804.

2. How are the county assessor's office and the trustee's office related?

The county assessor is responsible for the appraisal and assessment of property, according to state law. The trustee's office is responsible for billing and collection of taxes based on assessments. The trustee has no authority over the amount of assessment, nor can he/she be involved in the appraisal process.

3. What is the appeal process?

Appointments can be made by contacting the assessor's office. The appeal process begins in the county assessor's office by appearing before the Local Board of Equalization. This board meets annually during the first two weeks of June.